KGST Act, 2017 - Electronic System to approve enrolment of Goods and Services Tax Practitioners.

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....ded Tax Act, 2003, hitherto, has lost its relevance under the GST Act. (2) The present GST Act, 2017 enables the newly enrolled practitioners to practice in any part of the country before any of the GST authority, irrespective of the fact that the applicant is enrolled under the State/Union Territory jurisdiction or Central jurisdiction. Any person enrolled under the GST Act, 2017 as Goods and Services Tax Practitioner (hereinafter referred in short as GSTP) residing in the state of Karnataka and enrolled under Karnataka state authority can represent any other taxable person of any other state before the GST authorities of the respective states. Thus, the GSTP enrolment made in any one state or UT or Centre becomes Pan India enrolment. The act also mandates the taxable person to authorise a GSTP online and also the latter to accept online only. (3) The provisions of section 48 of the KGST Act, 2017 and Rules 83 and 84 of the KGST Rules 2017 envisages that every prescribed eligible applicant shall apply online, in FORM GST PCT-01, in the Common Portal - www.gst.gov.in for enrolment as Goods and Service Tax Practitioner. (4) Commercial Taxes Department, Karnataka with its robust a....

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...., I Floor, Kalidasa Marg, Gandhinagar, Bengaluru - 560009 either through written communication or through email to [email protected] so as to further improve the back-end process module. (SRIKAR MS) Commissioner of Commercial Taxes (Karnataka), Bengaluru ============= Document 1GOVERNMENT OF KARNATAKA COMMERCIAL TAXES DEPARTMENT No. Adcom (R & R )/ STP/CR-131/17-18 Office of the Commissioner of Commercial Taxes, Vanijya Therige Karyalaya, Kalidasa Marg, Gandhinagar, Bengaluru-560009. Date: 22.01.2018 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. 14/2017-18. Subject: KGST ACT, 2017 -Electronic system to approve enrolment of Goods and Services Tax Practitioners - Reg. (1) With the introduction of Goods and Services Tax Act, 2017 in the country, the nature and scope of the tax practitioners is redefined and enlarged to the extent of filing of online statements, returns, uploading of tax invoices, seeking amendments, payments and refunds on behalf of the taxable persons who authorise the tax practitioner. The scope of geographical jurisdiction and functional jurisdiction is also enlarged due to advent of the GST Act and also because of subsuming of different acts under one u....

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....ents, the JCCT-DGSTO uploads the verification report along with his recommendations and then forward to the authorised officer for final approval or rejection. In case, the JCCT-DGSTO is of the opinion that the professional address of the applicant need to be verified, he may forward the application to the concerned jurisdictional ACCT-LGSTO or CTO-SGSTO, who in turn submits his field report online, after conducting verification of the place of profession. After the receipt of the verification report from the JCCT-DGSTO, the authorised officer either accepts or rejects the application online in www.gst.kar.nic.in/gstpro. (6) The flow chart, detailed procedure backend process chart and verification report are prepared based on which NIC has developed online backend process system which is tested and is put in place and is attached herewith. Page 2 of 3 (7) It is hereby directed to the concerned officers to communicate to all the associations of the tax practitioners and their fraternity in the state for the purpose of smooth functioning of the module. (8) Further, any difficulties in implementation of the above instructions may please be brought to the notice of the Authorised Offic....

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....gar, Bengaluru, is the duly Authorised Officer, as per the notification No. KGST.CR.45/17-18 dated 17.08.2017. (e) The Authorised Officer shall cause verification of the information such as identity proof, primary address and qualification proof and any other, furnished by the applicants in their applications, through the jurisdictional Divisional Joint Commissioner of Commercial Taxes (hereinafter referred as JCCT-DGSTO). (f) The JCCT-DGSTO, on receipt of the application from the Authorised Officer, shall issue an Endorsement, electronically through email, to the applicant calling him to appear in his office within seven days from the date of the mail sent, for verification of the documents uploaded in the Common Portal with that of the originals to ascertain the genuineness of the same. The Jurisdictional JCCT may further, if in his opinion feels if it necessary to do so, can cause, verification of the professional address furnished by the applicant, by forwarding the application to the respective jurisdictional Local GST Offices for conducting physical verification of the same. GSTP-CIRCULAR CUM USER MANUAL Page 2 of 18 Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18....

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....CT / Approved. GST Menu G khova meaning - Google x M Inbox (184)-acctivo75 x gst.kar.nic.in/gstpro/Registration/Reg List view.aspx?catg=NEWREG&status=NEW ← C ಕರ್ನಾಟಕ ಸರ್ಕಾರ ವಾಣಿಜ್ಯ ತೆರಿಗೆ ಇಲಾಖೆ Select Registration Type GSTPro GST Processing System Tax Practioner New Case From GSTIN(12) Reply/Received From JCCT(1) Approved (1) Pending With JCCT(8) stion Type Name Days Left For Current Status Approval AA2906170727951 Tax Practitioner HASANA NARAYANA NAGARAJA 18 New Application Assigned to Adcom (R & R) AA2907170821478 AA290717082619G Tax Practitioner Sabareesan Sarangapani Venkatesh 18 New Application Assigned to Adcom (R & R) Tax Practitioner AMBRESH 18 New Application Assigned to Adcom (R&R) AA290717076936C Tax Practitioner VIPUL NARENDRA LUTHIA 18 New Application Assigned to Adcom (R&R) AA290717077074T Tax Practitioner VINAYAK HEGDE 18 New Application Assigned to Adcom (R&R) AA2906170728910 Tax Practitioner MADHUSUDAN WUNTKAL 18 New Application Assigned to Adcom (R&R) AA290717079544K Tax Practitioner GHANALINGAMUR....

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....icial of CTD/CBEC (Rule 0 (ii) 83(1)(a)) Department Retired From Designation While Retiring (iii) Retirement Date 4.2 Existing Sales Tax Practitioner or Tax Return Preparer (Rule 83(1)(b)) GSTP-CIRCULAR CUM USER MANUAL NARAYANA NAGARAJA Page 6 of 18 E Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018 Membership Taken Y (ii) Roll No (iii) STP Registration Number (iv) STP Registration Date (v) Registered With (vi) Registered State (If Registered with is 'S') 4.3 0 Degree/PG Holder as per Rule 83(1)(c)(i) or (ii) or (iii) Qualifying Degree ICAI Accounting Technician (ii) University/Institute Bangalore Name (iii) Year of Passing 1984 4.4 0 (ii) CA/CMA/CS (Rule 83(1)(c)(iv)) Institute Name Membership or Enrolment Number (iii) Membership Type 1. View Document2. View Document - GSTP CIRCULAR CUM USER MANUAL Page 7 of 18 Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018 (iv) (v) Date of Enrolment of Membership Membership Valid Up to 4.5 Lawyer at Bar Council (i) Bar Council Name (ii) Enrolment Number as given by Bar Council (iii) Date of Enrolment (iv) Enrolment valid up to 5 Declaration Details 0 Applicant Name HASANA NARAYANA NAGARAJA....

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....r VINAYAK HEGDE 18 Application Assigned For Verification to JCCT, DVO-02, B'lore 18 Application Assigned For Verification to JCCT, DVO, Gulbarga. AA2906170731127 Tax Practitioner AA290717079544K Tax Practitioner AA290717002649T Tax Practitioner Jayashekraswamy Nandesh JAYARAM MOHANRAO SAGAR 12 Application Assigned For Verification to JCCT(A), DVO, Mysore. 12 Application Assigned For Verification to JCCT, DVO DHARWAD YALLAPPA CHINTAMANI KABADI 12 Application Assigned For Verification to JCCT, DVO DHARWAD GHANALINGAMURTHY KATTIMATH 18 BISALEHALLI SHIVARUDREGOWDA DRUVAKUMAR 12 Application Assigned For Verification to JCCT, DVO. Davanagere Application Assigned For Verification to JCCT, DVO, Malnad Division, Shimoga AA290617072831U a javascript:_doPostBack("ctl00$MainContent$menu Tabs', 'PND') Tax Practitioner SUBRAMANYA GANAPATI HEGDE 18 Application Assigned For Verification to JCCT, DVO-02, B'lore Powered by CTD Karnataka an GSTP-CIRCULAR CUM USER MANUAL C Page 9 of 18 Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018 3) STAGE II – AT THE LEVEL OF JCCT- DGSTO. ➤ JC LOGIN / HOME SCREEN NIC GST Menu C > gst.kar.nic.in/gstpro/Registration/Reg_List_v....

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....ty=RTTR1&design=11&presentstatus=FWD&reg_type_desc=Tax+Practitioner&dayselapsed=19 M GSTP-DRAFT CIRCULAR X 4 GSTP CIRCULAR 22.01 X GST Menu C ಕರ್ನಾಟಕ ಸರ್ಕಾರ # ವಾಣಿಜ್ಯ ತೆರಿಗೆ ಇಲಾಖೆ GSTPro-GST Processing System ARN No.: AA2907171121557 Name: HEMANTH NELAMANGALA Type: RTTR1 PRABHAKARA Submitted on: 06/11/2017 Ver 1.0 072017 Application Log Email Address Email Body Office W GSTP-CIRCULAR CUM USER MANUAL Action ENDORSEMENT TO APLLICANT Endorsement ISSUE ENDORSEMENT FOR DOCUMENTS VERIFICATION [email protected] Dear Mr. HEMANTH NELAMANGALA PRABHAKARA, In pursuance to your application for enrolment as Goods and Services Tax Practitioner under the KGST Act, 2017 and read with KGST Rules, 2017, in Form GST PCT-01, bearing ARN AA2907171121557, you are hereby directed to appear before the undersigned for verification of original documents with that of the uploaded documents by you, within seven days from the date of receipt of this endorsement. Please note that, failure to comply with this endorsement would be treated as no respo....

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....A2907171121557 Type: RTTR1 PRABHAKARA Application Application Action Log Action SUBMIT TO OFFICER Forward To Adcom (R&R)( SSD3009) Field Report SINO. ViewFiles Delete 1 O 2 Remarks Verification of documents done. The application may be approved. Endorsement Submitted on: 06/11/2017 Choose File No file chosen Upload Send arn filename uploadded by exten AA2907171121557 Trp_offr22-01-20180000002244924_MJN2205.pdf MJN2205 PDF AA2907171121557 Trp_offr22-01-20180000002244410_MJN2205.jpg MJN2205 JPG Powered By CTD,Kamataka and NIC, Bengaluru GSTP-CIRCULAR CUM USER MANUAL Page 12 of 18 Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018 ACTIVITY 2: - FORWARD APPLICATION TO LGSTO/SGSTO for verification of the address of the profession furnished. NIC GST Menu ← → Apps NIC GST Menu 0 gst.kar.nic.in/gstpro/Registration/Process Flow.aspx?applno=AA2907170050955&appity=RTTR1&design=11&presentstatus=FWD &reg_type_desc=Tax+Practitioner&dayselapsed=12 -[NIC-VATSoft]- 2 HRMS-Login -[NIC-VATSoft] -[NIC-VATSoft] -[NIC-VATSoft] -[NIC-VATSoft] -[NIC-VATSoft] 292913 -[NIC-VATSoft]- 10 - ಕರ್ನಾಟಕ ಸರ್ಕಾà²....

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....arks under Action > Reply to officer – back to JCCT. - ACCT-LGSTO Field Report by the ACCT-LGSTO. 1 Name of the ACCT 2 Name of the LGSTO 3 Name of the CTI who conducted site visit of the principle place of business of the applicant 4 Copy of the statement drawn - Yes or No YES NO 5 Remarks of the CTI – LGSTO 6 Remarks of the ACCT - LGSTO After receipt of the Field Report, as mentioned in above, submit to the JCCT with remarks, if any, GSTP-CIRCULAR CUM USER MANUAL Page 14 of 18 4) Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018 SUBMIT REPLY TO JCCT GST Menu C gst.kar.nic.in/gstpro/Registration/Process Flow.aspx?applno-AA2911170421496&appity=RTTR1&design=7&presentstatus=FWD&reg_type_desc=Tax+Practitioner&da... Q☆ * ಕರ್ನಾಟಕ ಸರ್ಕಾರ ವಾಣಿಜ್ಯ ತೆರಿಗೆ ಇಲಾಖೆ GSTPro-GST Processing System Ver 1.0 072017 Name: THIPPUR LAKSHMANA ARN No.: AA2911170421496 Type: RTTR1 RAKESH Application Application Action Log Action SEND REPLY Forward To JCCT, DVO-6, B'lore. (MJN2205) Field verification d....

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....ile chosen Upload Send SINO. ViewFiles Delete arn filename 1 © AA2911170421496 Trp of22-01-20180000002330320_vmb2412.docx uploadded by exten vmb2412 DOCX 2 0 AA2911170421496 Trp_om22-01-20180000002330805_vmb2412.pdf vmb2412 PDF 3 © AA2911170421496 Trp of22-01-2018000000233071 vmb2412.jpg vmb2412 JPG 4 AA2911170421496 Trp of 22-01-20180000002333969 MJN2205.docx MJN2205 DOCX 5 AA2911170421496 Trp of 22-01-20180000002334469 MJN2205.pdf MJN2205 PDF AA2911170421496 Trp_off 22-01-20180000002334407 MJN2205.jpg MJN2205 JPG STAGE V AT THE LEVEL OF THE AUTHORISED OFFICER. 2. C Powered By CTD Karnataka and NIC, Bengaluru REPLY RECEIVED FROM JCCT The Verification Report along with Field Report and the recommendations of the JCCT is received below. ← GST Menu ← gst.kar.nic.in/gstpro/Registration/Reg_List_view.aspx?catg-NEWREG&status=NEW ಕರ್ನಾಟಕ ಸರ್ಕಾರ ವಾಣಿಜ್ಯ ತೆರಿಗೆ ಇಲಾಖೆ GSTPro - GST Processing System Select Registration Type New Case From GSTIN(757) Tax Practioner Approved (1) Name Days Left For Approval Pending W....

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....³†à²°à²¿à²—ೆ ಇಲಾಖೆ GSTPro-GST Processing System Ver 1.0 072017 ARN No.: AA290717081740U Name: KRISHNA KUMAR Type: RTTR1 Application Log Application Action APPROVE Action Submitted on: 06/11/2017 Sign Send SINO. ViewFiles Delete arn filename uploadded by exten 1 AA290717081740U Trp_offr22-01-20180000001513102_vmb2412.pdf vmb2412 PDF 2 C AA290717081740U Trp_offr22-01-20180000001513556_vmb2412.jpg vmb2412 JPG 3 © AA290717081740U Trp_offr22-01-20180000001515232 MJN2205.pdf MJN2205 PDF 4 AA290717081740U Trp_offr22-01-20180000001515482 MJN2205.jpg MJN2205 JPG GSTP-CIRCULAR CUM USER MANUAL D × Powered By CTD,Karnataka and NIC, Bengaluru о Page 17 of 18 6) |-5--4-3 Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018 STAGE VI – AT THE LEVEL OF GSTN. MESSAGE TO THE APPLICANT BY GSTN M Fwd: Intimation of allocat x M screen shot - vmbhathad x NIC GST Menu ← Google Gmailâ–¾ Secure https://mail.google.com/mail/u/0/#inbox/160ea6684381859b COMPOSE Inbox (184) Starred Important Sent Mail Drafts (46) More labels â–¾ acct No recent chats Start a new one 9 + seetharamaiah nagaraju to me- More â–....